Code of Federal Regulations · Section
§ 28.126 — Proprietor's Report
27 C.F.R. § 28.126
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The records of the proprietor of the bonded wine cellar shall reflect the quantity of wine removed without payment of tax under this subpart, and he shall report the quantity of wine so removed on TTB F 5120.17.
Authorizing Statute
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Removals of wine from bonded wine cellars26 U.S.C. § 5362
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Imposition, rate, and attachment of tax26 U.S.C. § 5001
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Unlawful businesses without permit; application to State agency27 U.S.C. § 203
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Authority and functions of Director44 U.S.C. § 3504